Jun 19, 2024  
2023-2024 Catalog 
    
2023-2024 Catalog Archived

ACC 111 - Accounting Concepts


Lecture Hours: 3 Credits: 3

Description: This course is a study of the principles of the basic accounting functions–collecting, recording, analyzing, and reporting information.

Prerequisite(s): Take ENG 032 MAT 100  and RDG 100  with a minimum grade of C.
Course Topics:
  • T-accounts and journal entries
  • Financial Statements
  • Adjusting Entries
  • Closing entries
  • Special Journals
  • Schedule of Accounts Payable and Accounts Receivable
  • Payroll
  • Petty cash and Bank Reconciliation
  • Internal Control over cash

Textbooks:
Textbook information can be found on the Book Inn website
Required Materials:
Computer and Internet Access
Grading System:
An overall grade of C or higher is required for transferability.

A = 90 - 100
B = 80 - 89
C = 70 - 79
D = 60 - 69
F =   0 - 59


Student Learning Outcomes:
  1. Apply basic double-entry accounting procedures.
  2. Construct Financial Statements.
  3. Apply basic accounting internal control principles over cash.
  4. Apply adjusting procedures and closing procedures.
  5. Demonstrate the accounting procedures for special journals.
  6. Identify and perform accounting practices for payroll activities.

For SCC Online Courses:
If the course you are taking is online, please review the SCC Online Course Policies  that include:

  • Identity Verification
  • Required materials for all online courses
  • Mandatory Attendance Requirement
  • Orientation and Support
  • Proctored Exams

Standard SCC Course Policies:
Please review the Standard Course Policies  on the following topics:

  • Academic Integrity
  • Add/Drop period
  • Attendance
  • Classroom Conduct
  • Equal Access
  • IT Access
  • Online Behavior
  • Online Confidentiality
  • Services For Students with Disabilities
  • Student Concerns
  • Student Help Services
  • Withdrawals


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Official Course Syllabus
2023-2024